Screening of Risk in an Investment Plans of Agricultural Co-operative

Abstract

The paper discusses possibilities of financial analysis, assessment of variations and break even point calculation for assessment of investment plan efficiency of an agricultural co-operative (capacity of stalls for dairy cows). Optimistic, pessimistic and neutral variant of possible economic development of return on investment are described. A possibility of obtaining a special subsidy of the Rural Development Programme is considered as well. The following variables are defined: purchase price of milk, milk production costs and milk yield per year. Promítání rizika do hodnocení investičního záměru ZOD